• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 1/15/2014

Peru - Revisions to “frequent importers” regime 

January 15:  Peru’s tax administration on 11 January 2014 issued a resolution establishing changes to the “frequent importers” regime (Relación de Importadores Frecuentes).

In Peru, the customs administration will not subject imports declared by frequent importers to comments of “reasonable doubt” over the declared value.

Resolución No. 00002-2014-SUNAT/300000 provides:

  • A list of the importers excluded from the frequent importers regime
  • A list of the frequent importers that may benefit from the aforementioned provisions

The resolution will be effective starting 26 January 2014.

Read a January 2014 report (Spanish) [PDF 165 KB] prepared by the KPMG member firm in Peru: Sustituyen la Relación de Importadores Frecuentes aprobada por la Resolución de Superintendencia Nacional Adjunta de Aduanas No. 432-2012-SUNAT/A

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